https://www.taxtmi.com/caselaws?id=183043 Separate statutory registration, separate employees, separate accounts and absence of financial interdependence or common management generally negate a finding that two business concerns are one establishment under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The note explains that the relevant test is unity of ownership, management, control and functional integrality, assessed through indicators such as common partners, common supervision, shared accounts and connected work. On the stated facts, mere occupation of the same building and occasional use of vehicles on payment were insufficient to club the units. Employer liability under Section 2(e) depends on ultimate control over the establishment, so clubbing the employees of both concerns could not be sustained. en-us Thu, 20 Jan 1994 00:00:00 +0530 Thu, 26 May 2016 18:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183043 Separate statutory registration, separate employees, separate accounts and absence of financial interdependence or common management generally negate a finding that two business concerns are one establishment under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The note explains that the relevant test is unity of ownership, management, control and functional integrality, assessed through indicators such as common partners, common supervision, shared accounts and connected work. On the stated facts, mere occupation of the same building and occasional use of vehicles on payment were insufficient to club the units. Employer liability under Section 2(e) depends on ultimate control over the establishment, so clubbing the employees of both concerns could not be sustained. Case-Laws Indian Laws Thu, 20 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183043